Trimming, filing, or cutting off small amounts of excess material is treated as what?
- A substantial transformation in every case
- Minor processing
- Simple assembly
- Wholly obtaining the good
Show the answer
B. Minor processing
Trimming, filing, or cutting off small amounts of excess materials is minor processing. A good produced only by minor processing takes the origin of the materials that merit equal consideration, under 102.11(d)(1), rather than the origin of the place where it was trimmed.
Source: 19 CFR 102.1
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